Chapter 82.14B RCW

COUNTIESTAX ON TELEPHONE ACCESS LINE USE

Sections

82.14B.010Findings.
82.14B.020Definitions.
82.14B.030County enhanced 911 excise tax on use of switched access lines and radio access lines authorizedAmountState enhanced 911 excise taxAmount.
82.14B.035Tax preferencesExpiration dates.
82.14B.040Collection of tax.
82.14B.042Payment and collection of taxesPenalties for violations.
82.14B.050Use of proceeds.
82.14B.055Use of funds voluntarily remitted.
82.14B.060County imposition of taxOrdinanceDepartment notice.
82.14B.061Administration by departmentExtending reporting periods.
82.14B.063Administration and collection by departmentCounty enhanced 911 excise tax account created.
82.14B.065County enhanced 911 excise tax account distributionsEnhanced 911 excise tax imposed in excess of maximum allowable.
82.14B.150Filing of tax returnsCredit or refund for bad debts.
82.14B.160ExemptionActivities immune from taxation under constitutions.
82.14B.200Burden of proof that sale is not to subscriberEffect of resale certificateLiability if no retail certificatePenaltiesExceptions.
82.14B.210Personal liability upon termination, dissolution, or abandonment of businessExemptionsNoticeApplicabilityCollections.
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